00:57

Concept 2.1: Indifference Point

01:42

10.5: From ABC to ABM

04:37

Concept 10.4: Cost drivers

01:53

MFD takes advantages of ABC

02:44

Concept 10.3: Processes and activities

01:01

ABC might be appropriate for MFD

02:15

Concept 10.2: Activity-based costing

02:19

Is it time for MFD to update its cost system?

03:05

Concept 10.1: Cost distortions in traditional systems

01:24

What is wrong with the costing system?

02:17

Concept 9.5: Learning from variance analysis

03:01

Concept 9.4: Operational variances - Indirect costs

00:48

Going further than just numbers

03:42

Concept 9.3: Operational variances - Direct costs

01:24

Adjusting plans one by one

05:09

Concept 9.2: Competitive Variances

01:54

How did MFD perform on the market?

01:48

Concept 9.1: Sales-adjusted profit plan

00:57

Time to reflect on the past season

02:13

Concept 8.5: Planning cash flow

01:06

Is there enough cash to execute the plan?

01:21

Concept 8.4: Planning investments

01:03

Estimating the investment required to execute a plan

02:10

Concept 8.3: Profit planning-expenses

02:13

Concept 8.2: Profit planning-revenues

02:35

Deciding how to grow and projecting profit

03:22

Concept 8.1: Financial plans

01:51

Projecting the financial future

03:07

Concept 7.5: Variable and full costing

01:24

Variable and full costing

03:02

Concept 7.4: Conversion costs

01:02

Conversion costs

03:23

Concept 7.3: Cost allocation differencies

00:53

Cost allocation differencies

02:51

Concept 7.2: Standard costs

01:21

Standard costs

03:18

Concept 7.1: Valuing inventories

01:00

Valuing inventories

03:00

Concept 6.5: Committed, discretionary, and engineered costs

00:51

All costs may be relevant

01:41

Concept 6.4: All costs may be relevant

01:55

Concept 6.3: Sunk costs and forward-looking cash flows

01:03

Sunk costs and forward-looking cash flows

01:13

Different costs for different purposes

02:51

Concept 6.2: Different costs for different purposes

02:10

Concept 6.1: Relevant costs and relevant revenues

01:53

Relevant costs and relevant revenues

01:30

Concept 5.5: The 3C's model

00:34

The 3C's model

01:45

Concept 5.4: Competition-based pricing

00:44

Competition-based pricing

01:45

Concept 5.3: Value-based pricing

00:47

Value-based pricing

01:14

Concept 5.2: Cost-based pricing

00:32

Cost-based pricing

01:31

Concept 5.1: Price takers and price setters

00:50

Price takers and price setters

03:08

Concept 4.5: Process costing system

03:11

Concept 4.4 Job costing system

01:17

Job costing systems and process costing system